Combine the Cream, Garlic, and Cod in a large saucepan.
Place the Bay Leaf, Thyme, and Peppercorn in a piece of cheesecloth, tie it in a bundle, and add to the saucepan. Bring the mixture just to a boil over medium heat. Lower the heat and simmer for 10 minutes.
Drain the cod, but do not discard the liquid. Place the cod (along with some garlic from the mix) in a food processor and pulse until Combine the potato puree and the cod. Add enough of the cream to make a smooth mixture. Taste for seasoning and chill for about an hour.

Method for Herb Aioli

Crush the garlic and salt together until they form a paste (ideally with a mortar and pestle, but the side of a chef’s knife will do).
Transfer this paste to a large bowl and add the egg yolks. Whisking constantly, add about 1/4 cup of the olive oil to the yolk mixture drop by drop
Continue whisking and add the remaining oil in a slow steady stream. Whisk in the lemon juice and stir in the herbs. Adjust the seasoning with salt and pepper (even cayenne) to taste.
This can be done ahead of time and stored covered in the refrigerator for up to five days.

Method for Fritters

Combine the Flour, cornstarch, baking powder, and salt in a bowl. Add the beer and mix together. Let it sit for 10 minutes. The batter will be good for about 90 minutes.
In an electric deep fryer, or in a sauce pot on the stove, bring 4 cups of canola oil to 350°F. Using a large spoon, scoop out 2 oz portions of the cold cod mixture onto a sheet pan and roll into loose balls. Drop each ball into the batter, being sure to coat evenly. Place them into the fryer. Only do 4 – 6 at a time or the oil temperature will drop and the fritters will become greasy. After 4 to 5 minutes, the fritters should be brown allover and need to be removed from the fryer and drained on paper towels for a moment.

To Serve:

Place the fritters in a cloth-lined basket or in a bowl. Spoon some of the aioli into a ramekin. Now serve to your guests … don’t be afraid to eat them with your fingers!